In all instances, Brennan Marine's fleeting services are provided in connection with barges in excess of a ton burden which are primarily engaged in transporting freight or cargo in interstate or foreign commerce. JF Brennan provides an even wider range of marine services including construction, dredging, pile driving, geotechnical repairs, concrete repairs, erosion protection, emergency salvage, permit and regulatory assistance, and spill response. Mintener Aff. Brennan Co. In a colorful turn of phrase, the Department writes that barge fleeting is "parking for barges.
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Wisconsin Dept. Brennan Marine tows the barge from the dry-dock area to the fleeting area, and once the tow arrives, Brennan is responsible for towing the barge from the fleeting area to the tow, and reassembling the tow itself.
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It does not include the temporary mooring of line tows or loading or unloading operations. Welcome home! Copy it to easily share with friends.
Wisconsin Tax Appeals Commision Docket No. 10S35
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Its management services include intermodal transportation, barge shipments, terminal management, marine equipment rental and barge traffic reports. Mintener Aff. In Sterling Custom Homes, the issue was the taxability of the taxpayer's real construction activities and the court examined the taxpayer's everyday work activities to determine that its actual activities were entitled to the real property exemption to the sales and use tax.
The "barge fleeting mooring structure" consists of a 20' diameter head cell and 42'' mooring tripod located in the waterway. The retailer is allowed to pass the tax on to its customers or it may pay the tax itself.
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|A "fleet," "fleeting area" or "fleeting site" is an offshore staging area where barges are staged until appropriate transportation can be arranged.
Paul, MN. Because of the way a tow of up to 15 barges is built and connected, individual barges are not always easily accessible for removal from the tow. Close Copy link to Tweet. A "tow" is a group of interconnected barges that are transported by a tugboat or towboat.